Property tax is a tax on property that the owner of the property is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located. In Washington State, all real and personal property is subject to tax unless specifically exempted by law (e.g. household goods and personal effects).
In Clark County, property taxes are collected by the Treasurer's Office and distributed to the various taxing districts that provide services to the property owner. These taxing districts include fire districts, school districts, port districts, cities, and the county among others.